\begin{tabular}{@{}lccccccccc@{}}%
\toprule%
Eff. Spread&\multicolumn{3}{c}{L{-}En}&&\multicolumn{3}{c}{N{-}En}&&N vs. L\\%
\cmidrule{2%
-%
4}%
\cmidrule{6%
-%
8}%
\multicolumn{1}{c}{}&\multicolumn{1}{c}{H{-}L}&\multicolumn{1}{c}{t}&\multicolumn{1}{c}{SR}&\multicolumn{1}{c}{}&\multicolumn{1}{c}{H{-}L}&\multicolumn{1}{c}{t}&\multicolumn{1}{c}{SR}&\multicolumn{1}{c}{}&\multicolumn{1}{c}{}\\%
\midrule%
&&&&&&&&&\\%
\multicolumn{10}{c}{Option Costs}\\%
\midrule%
$25\%$&$0.591$&$\footnotesize{(7.82)}$&$0.514$&&$1.271$&$\footnotesize{(8.06)}$&$0.801$&&***\\%
$50\%$&$0.349$&$\footnotesize{(4.35)}$&$0.286$&&$0.992$&$\footnotesize{(5.47)}$&$0.538$&&***\\%
$75\%$&$0.183$&$\footnotesize{(2.28)}$&$0.148$&&$0.806$&$\footnotesize{(3.89)}$&$0.408$&&***\\%
$100\%$&$0.047$&$\footnotesize{(0.56)}$&$0.037$&&$0.591$&$\footnotesize{(2.79)}$&$0.288$&&***\\%
&&&&&&&&&\\%
\multicolumn{10}{c}{Option And Delta{-}Hedging Costs}\\%
\midrule%
$25\%$&$0.541$&$\footnotesize{(7.73)}$&$0.460$&&$1.235$&$\footnotesize{(8.27)}$&$0.782$&&***\\%
$50\%$&$0.303$&$\footnotesize{(3.67)}$&$0.233$&&$0.916$&$\footnotesize{(5.38)}$&$0.503$&&***\\%
$75\%$&$0.130$&$\footnotesize{(1.48)}$&$0.098$&&$0.684$&$\footnotesize{(3.93)}$&$0.352$&&***\\%
$100\%$&$0.009$&$\footnotesize{(0.11)}$&$0.007$&&$0.500$&$\footnotesize{(2.87)}$&$0.245$&&***\\%
&&&&&&&&&\\%
\multicolumn{10}{c}{Option And Delta{-}Hedging Costs with Long/Short Margin Requirements}\\%
\midrule%
$25\%$&$0.747$&$\footnotesize{(5.81)}$&$0.304$&&$1.711$&$\footnotesize{(6.22)}$&$0.593$&&***\\%
$50\%$&$0.312$&$\footnotesize{(2.19)}$&$0.121$&&$1.218$&$\footnotesize{(4.64)}$&$0.400$&&***\\%
$75\%$&$0.034$&$\footnotesize{(0.22)}$&$0.013$&&$0.712$&$\footnotesize{(2.75)}$&$0.227$&&**\\%
$100\%$&$-0.244$&$\footnotesize{(-1.30)}$&$-0.086$&&$0.352$&$\footnotesize{(1.29)}$&$0.114$&&**\\\bottomrule%
%
\end{tabular}